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Section113
The Finance Act, 2022

Amendment of section 54

In force Act 6 of 2022 As on 09 Oct 2026

Act 6 of 2022 Ministry Finance

Section 113 of the Finance Act, 2022 deals with amendment of section 54. Amendment of section 54. 113. In section 54 of the Central Goods and Services Tax Act, -- (a) | in sub-section (1), in the proviso, for the words and figures "the return furnished under section 39 in such", the words "such form and" shall be substituted;

Amendment of section 54.

113. In section 54 of the Central Goods and Services Tax Act, --

(a)in sub-section (1), in the proviso, for the words and figures "the return furnished under section 39 in such", the words "such form and" shall be substituted;
(b)in sub-section (2), for the words "six months", the words "two years" shall be substituted;
(c)in sub-section (10), the words, brackets and figure "under sub-section (3) " shall be omitted;
(d)in the Explanation, in clause (2), after sub-clause (b), the following sub-clause shall be inserted, namely:--
"(ba)in case of zero-rated supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit where a refund of tax paid is available in respect of such supplies themselves, or as the case may be, the inputs or input services used in such supplies, the due date for furnishing of return under section 39 in respect of such supplies;".
Section 113, The Finance Act, 2022 (Act 6 of 2022).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Central Goods and Services Tax Act s. 54 Refund of tax
  2. s. 39 Insertion of new section 140B
  3. s. 54 Amendment of section 170

Questions about Section 113

What does Section 113 of the Finance Act deal with?

Section 113 of the Finance Act is headed "Amendment of section 54". Amendment of section 54. 113. In section 54 of the Central Goods and Services Tax Act, -- (a) | in sub-section (1), in the proviso, for the words and figures "the return furnished under section 39 in such", the words "such form and" shall be substituted;

How do I find court cases under Section 113 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2022 113, section 113 Finance Act 2022, section 113 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 113 of the Finance Act, and has it changed?

Its own text turns on Central Goods and Services Tax Act 54 (Refund of tax), section 39 (Insertion of new section 140B), section 54 (Amendment of section 170), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2022 as Act 6 of 2022. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.